Video-based point cloud compression (V-PCC) developed by the MPEG is the state-of-the-art compression method for dense point clouds. However, it is unable to satisfy the practical requirement for multiple users with different bandwidths and display devices. In this paper, we propose a spatially scalable V-PCC framework to address this problem. We first downsample the original point cloud to a low-resolution version and project the two point clouds into two videos. Then, we propose using scalable High Efficiency Video Coding (SHVC) with an improved reference structure to utilize the inter correlations between the two videos. Finally, we reorganize the generated multiple bitstreams to generate a scalable point cloud bit streams to meet the practical requirement. We implement the proposed algorithm into the V-PCC and SHVC reference software. The experimental results demonstrate that the proposed algorithm can save some bits for the attributes.